Indiana § 6-6-9.5-8 Exemptions

Indiana Statutes

§ 6-6-9.5-8 — Exemptions

Indiana § 6-6-9.5-8

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 9.5Vanderburgh County Supplemental Auto Rental Excise

This text of Indiana § 6-6-9.5-8 (Exemptions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-6-9.5-8 (2026).

Text

(a)The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral.

(b)The temporary rental of a passenger motor vehicle is exempt from the county supplemental auto rental excise tax if the rental is:

(1)made or reimbursed under a contract or agreement:

(A)between a provider and a person;

(B)given for consideration over and above the lease or purchase price of a motor vehicle; and

(C)that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;

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(a) The rental of a passenger motor vehicle by
a funeral director licensed under IC 25-15 is exempt from the county
supplemental auto rental excise tax if the rental is part of the services
provided by the funeral director for a funeral.
(b) The temporary rental of a passenger motor vehicle is exempt
from the county supplemental auto rental excise tax if the rental is:
(1) made or reimbursed under a contract or agreement:
(A) between a provider and a person;
(B) given for consideration over and above the lease or
purchase price of a motor vehicle; and
(C) that undertakes to perform or provide repair or replacement
service, or indemnification for that service, for the operational
or structural failure of a motor vehicle due to a defect in
materials or skill of work or normal wear and tear;
(2) made or reimbursed under a contract for mechanical
breakdown insurance;
(3) made or reimbursed under a contract for automobile collision
insurance or automobile comprehensive insurance that covers the
temporary lease of a vehicle to a person after the person's vehicle
is damaged or destroyed in a collision; or
(4) otherwise provided to a person as a replacement vehicle:
(A) while the person's vehicle is repaired or serviced due to a
defect in materials or skill of work, normal wear and tear, or
other damage; or
(B) until the person permanently replaces a vehicle that has
been destroyed.